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Research & Insight

As the global leader in management accounting CIMA is committed to producing relevant, rigorous and applied research. We publish industry-leading insight, fund academic programmes, and collaborate with partners globally to help people and organisations drive better, sustainable business performance.

Editors Choice

  • Managing the Trust P&L: A toolkit for boards

    This toolkit offers board level professionals with a greater understanding of how trust fits into their business model. The tool helps board members and C-suite professionals to look at trust in a systematic way that relates to their organisation.

  • CGMA Competency Framework guide: generate value for long-term success

    The CGMA Competency Framework can help you equip your finance function with skills and competencies needed for sustainable success. You can use the Competency Framework to fulfil many activities as you build the human capital of your organisation, with an emphasis on the following areas: Attraction and recruitment, Performance management, Learning and development.

  • Purpose Beyond Profit: The Value of Value - Board-level Insights

    Deriving insights from a survey of executives across the globe, this report outlines trends and challenges in measuring, disclosing, and understanding the value that companies create. Executives globally agree on the increasing benefit of understanding and communicating the value creation potential of their organisations.

  • Talent - Improving government performance through effective talent management

    Most local government organisations believe their talent-management strategies are well defined and that they have a solid understanding of their current skills shortages and future needs. However, almost half are struggling to compete for talent with their private-sector rivals. How do local governments Find, Retain, and Sustain talent?

  • Sustainable Development Goals and the role of the accountant

    Business has a fundamental role to play in delivering against the Sustainable Development Goals (SDGs) requirements. Contributions will include working with stakeholders, creating jobs, enabling access to healthcare, innovating new technologies and leading the development and responsible use of resources like energy and water.

  • Transformation - Improving government performance

    This joint report by CIMA and CIPFA (the Chartered Institute of Public Finance and Accountancy) highlights case studies of transformation initiatives from around the world, identifying common barriers, such as, ‘doing more with less’, and the critical success factors which must be addressed.

  • Report visualisation: from concept to deployment

    This report analyses how multimedia technology is providing insight around business performance and improving the speed of decision making through graphically presenting patterns, trends and correlations.

  • Six rules to delivering a powerful financial presentation

    Public speaking, the number one fear of most people, can be overcome. Analyse one of the key soft skills that accountants need to possess in order to engage stakeholders and help decision making.

  • Keeping business clean: a CGMA guide to countering fraud and corruption

    This briefing report outlines recent developments and trends on fraud and corruption globally and the role of the management accountant in helping establish best practice in their organisation. It offers guidance to a range of resources and reading materials.

  • CGMA Cybersecurity Tool

    Cybersecurity is one of the central issues and risks in today’s global economy. Cyber attacks are no longer a question of if, but a question of when.

  • CGMA Business model global consultation

    Business models are often misunderstood and lack consistency. Most businesses use the term ‘business model’ but do not follow any particular processes or frameworks in order to create and manage them. Our work intends to change this.

  • Cost Transformation Model

    The CGMA cost transformation model is designed to help businesses to achieve and maintain cost competitiveness.

Find Research & Insight Articles

Results 111-120 of 315

The learning curve: the key to future management?

Learning curve models have many practical applications since they predict how long it will take to undertake future tasks. Management accountants must consequently take account of the impact of learning for planning, control and decision-making.

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Using management accounting to lengthen the time frame of managers

Most of the criticism of traditional management accounting and control concerns its short-term orientation.

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Mastering finance business partnering

The recent economic turmoil left most companies exposed to heightened commercial and financial risks. This wrongfooted many finance teams, leading them to re-evaluate their role.

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Barriers and catalysts to sound financial systems in small-sized enterprises

This study focused upon the small business sector of the economy and it had three main aims. Firstly, it investigated the role, function and scope of the financial management systems operating within small firms. Secondly, it attempted to understand why in certain firms robust financial systems exist, whereas in others they are seen to be weak. Finally, the role of training and other support needs for sound financial management systems was investigated .

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Culture first: how marketing effectiveness works in practice

The improvement of marketing effectiveness culture is now a business imperative. This report, developed in association with IPA and Telefonica, explains why it is about moving from a ‘justification’ culture to a ‘learning’ culture.

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Words in action - episode three: Anil the 'bean counter'

When Anil finally does rise to the challenge of doing what is right, he is not exactly met with open arms. He works all hours, is patronised and even gets called a 'bean counter'... which does not help his social life.

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Costing in the NHS

This report aims to highlight potential benefits and pitfalls of SLR and PLICS. It seeks to make clear the reasons underlying the effectiveness of such tools. To demonstrate these issues we focus in particular on the example of a central piece of hospital activity, examining cost calculation models of the operating theatre.

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Words in action - episode four: James is in a 'deep hole'

In the latest episode, James has problems … enough to crack open the office Chardonnay and spill the beans to Cassie.

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Ready for business: bridging the employability gap

There is a global employability gap. While 75 million young people across the world cannot find work, many businesses have vacancies they cannot fill. Employability is of critical importance to students, and we are determined to ensure CIMA students gain the skills business needs - now and into the future - so that our members are always highly employable.

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2012 lectures: Employee ownership, happiness and business success

The latest lecture with our partners Tomorrow’s Company was held at top law firm Hogan Lovells.

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